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Data for 2002

Statutory Corporate Income Tax Rate, 2002

2002, as OECD’s 2026 release gives it · stored as published, never rewritten

The statutory corporate income tax rate is the headline rate a country’s law sets on company profits, with state, provincial and local corporate taxes added to the national rate where they exist. It is the number quoted in debates about tax competition — the starting point, not the end, of what companies actually pay.

Statutory Corporate Income Tax Rate, 2002 covers 142 countries on 2 measures. Aruba is highest, at 49.5; 15 countries share the lowest reading, 0.0. The middle country reads 30.0. Against 2001, 30 values changed (6 up, 24 down), the same countries are covered.

Share

Statutory Corporate Income Tax Rate · Data for 2002

HighestAruba

49.5

Lowest15 countries share it

0.0

Shaded by value in five groups of equal size, darkest at the highest end.

01Values only

The table

Every country and every column of Statutory Corporate Income Tax Rate, 2002, as published. The file carries values only, so no position is shown. “=” marks a shared position.

Showing 25 of 142 countries · select a heading to sort

Statutory Corporate Income Tax Rate, 2002: every country, as published by OECD.
ArubaABWCaribbean49.549.5
PakistanPAKSouthern Asia45.045.0
EgyptEGYNorthern Africa42.042.0
Sri LankaLKASouthern Asia42.042.0
JapanJPNEastern Asia40.930.0
ItalyITASouthern Europe40.336.0
BelgiumBELWestern Europe40.239.0
DR CongoCODMiddle Africa40.040.0
Republic of the CongoCOGMiddle Africa40.040.0
Saint Vincent and the GrenadinesVCTCaribbean40.040.0
SeychellesSYCEastern Africa40.040.0
United StatesUSANorthern America39.335.0
CameroonCMRMiddle Africa38.535.0
GermanyDEUWestern Europe38.326.4
CanadaCANNorthern America38.026.1
BarbadosBRBCaribbean37.537.5
GreenlandGRLNorthern America37.137.1
IsraelISRWestern Asia36.036.0
IndiaINDSouthern Asia35.735.7
FranceFRAWestern Europe35.435.4
AngolaAGOMiddle Africa35.035.0
ArgentinaARGSouth America35.035.0
Burkina FasoBFAWestern Africa35.035.0
Cabo VerdeCPVWestern Africa35.035.0
ColombiaCOLSouth America35.035.0

02In 2002

At either end

The 5 countries at each end of the headline, then the highest and lowest on each other measure.

Highest

  1. Aruba49.5
  2. Pakistan45.0
  3. Egyptshared42.0
  4. Sri Lankashared42.0
  5. Japan40.9

Lowest

  1. Togoshared0.0
  2. Turks and Caicos Islandsshared0.0
  3. Mauritaniashared0.0
  4. Maldivesshared0.0
  5. Saint Kitts and Nevisshared0.0

Neither end is better. The values describe a shape, not a score. The middle country reads 30.0. “Shared” marks a value another country also holds.

Each measure’s ends

  • Central government corporate income tax rate (%)

    HighestAruba49.5

    Lowest15 share it

    Middle country: 30.0

032001 → 2002

Since 2001

  • +0 / −0countries joined / left
  • 30values changed, of 142 in both
  • 6 · 24rose · fell
  • 112unchanged

Rose most

Fell most

04Caveats

Read before you use

How values are stored
  • One year of the 2026 release

    Every year in this series comes from OECD’s 2026 release, recalculated on one method, so a change from one year to the next is not a revision. It can differ from what was first published for 2002.

  • 43 distinct values among 142

    Values are stored exactly as published, to 6 decimals. 23 countries share 30.0. Countries sharing a value share a position too.

  • Nothing missing

    Every one of the 142 countries has every column.

05The files

Download and cite

Licence in full

What this site changed: Reshaped to one row per country, with its ISO code; no value recalculated, rescaled or rounded. In full

Licence: OECD Terms and Conditions — data clause · what it allows, in plain words

Cite this edition

OECD (2002). Statutory Corporate Income Tax Rate, 2002 [data set], describing 2002. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate/2002

0627 held

Other years